Central Excise- Classification of Ice Cream containing products like biscuits fruits, nuts and cakes etc. whether under Heading No. 2105 or 2107.91 of CET

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..... 6-2-1991 [From F. No. 16/7/90-CX.1] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise- Classification of Ice Cream containing products like biscuits fruits, nuts and cakes etc. whether under Heading No. 2105 or 2107.91 of CET. A doubt has been expressed regarding classification of Ice Cream containing products like biscuits, fruits, nuts and cakes, etc .....

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..... 105.00 as Ice Cream and claims concessional rate of duty under Notification No. 12/90-C.E., dated 20-3-1990, as amended. (i) Sandwich Vanilla : Consists of a block of 80 ml. Vanilla ice cream sandwiched between two biscuits (20 ml.) wrapped in butter bag. It is marketed and known as sandwiched ice cream. (ii) Ice Cream Cakes : Consist of three layers of ice cream (100 ml.) between three layers o .....

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..... Ice Cream deserts would merit classification as Ice Cream under Heading 21.05 of CET and would be eligible for the concessional rate of duty under Notification No. l2/90-C.E., dated 20-3-1990 as amended by Notification No. 104/90-C.E., dated 16-5-1990. 4. The matter has been further examined in the Board in the light of the recommendations of the West Zone Tariff Conference. Board agrees with th .....

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